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Systematic understanding of accounting's embeddedness in its institutional, organizational, and societal contexts; overview of most important theoretical approaches in interdisciplinary accounting research.

Introduction to interdisciplinary accounting research: presentation of most important theoretical approaches to interdisciplinary accounting research; presentation of central empirical findings about the interaction of financial and management accounting and auditing with their relevant social contexts.

Lecture and discussion.

Written exam, 90 minutes.

Introductory reading:

Chapman, C.S., Cooper, D.J., & Miller, P.B. (2009). Linking accounting, organizations, and institutions. In C.S. Chapman, D.J. Cooper, & P.B. Miller (eds), Accounting, organ­izations, & institutions: Essays in honour of Anthony Hopwood (pp. 1-29). Oxford: Oxford University Press.

Passing seminars of compulsory modules according to § 6 Z 2 - 4.

The written exam is only covering the lecture that extends over the first weeks of the semester; it is no "Gesamtprüfung" of the module!

Participation in first meeting, 06.10.2015, 14:00, is compulsory.